The Influence of Tax Literacy on Compliance with Individual Income Tax Obligations (PPH 21) in 2023

Abstract

This research explores the impact of tax literacy on the compliance of taxpayers PPh 21 in 2023. Based on a review of the literature, it has been found that tax literacy significantly influences compliance, with taxpayers who understand their tax obligations being more disciplined in reporting their taxes. The low level of literacy presents a challenge, indicating the need for effective tax education programs and more intensive outreach efforts. The utilization of information technology for accessing tax resources and collaboration with the private sector is also recommended. Furthermore, enhancing the quality of tax services can improve taxpayer comfort. With these measures, it is anticipated that tax literacy will increase and contribute to better tax compliance in Indonesia